Council Directive 94/4/EC of 14 February 1994 amending Directives 69/169/EEC and 77/388/EEC and increasing the level of allowances for travellers from third countries and the limits on tax-free purchases in intra-Community travel
Modified by
Council Directive 94/75/ECof 22 December 1994amending Directive 94/4/EC and introducing temporary derogation measures applicable to Austria and to Germany(94/000/EC, 31994L0075, December 31, 1994
Council Regulation (EC) No 1103/97of 17 June 1997on certain provisions relating to the introduction of the euro, 31997R1103, June 19, 1997
Council Directive 98/94/ECof 14 December 1998amending Directive 94/4/EC and extending the temporary derogation applicable to Germany and Austria, 31998L0094, December 31, 1998
Council Directive 2006/112/ECof 28 November 2006on the common system of value added tax, 32006L0112, December 11, 2006
Council Directive 94/4/ECof 14 February 1994amending Directives 69/169/EEC and 77/388/EEC and increasing the level of allowances for travellers from third countries and the limits on tax-free purchases in intra-Community travelArticle 1Directive 69/169/EEC is hereby amended as follows:1.in Article 1 (1), "ECU 45" shall be replaced by "ECU 175";2.in Article 1 (2), "ECU 23" shall be replaced by "ECU 90";3.Article 7b shall be replaced by the following:"Article 7b1.By way of derogation from Article 1 (1), Spain is hereby authorized to apply, until 31 December 2000, an allowance of ECU 600 for imports of the goods in question by travellers coming from the Canary Islands, Ceuta and Melilla who enter the territory of Spain as definied in Article 3 (2) and (3) of Directive 77/388/EEC.2.By way of derogation from Article 1 (2), Spain shall have the option of reducing that allowance to ECU 150 for travellers under 15 years of age."Article 2In Article 28k of Directive 77/388/EEC, the first subparagraph of point 2 (a) shall be replaced by the following:"(a)the total value of which per person per journey does not exceed ECU 90.By way of derogation from Article 28m, Member States shall determine the equivalent in national currency of the above amount in accordance with Article 7 (2) of Directive 69/169/EEC."Article 31.Member States shall bring into force the provisions necessary to comply with this Directive by 1 April 1994 at the latest. They shall forthwith inform the Commission thereof.When Member States adopt these provisions, they shall contain a reference to this Directive or shall be accompanied by such reference on the occasion of their official publication. The methods of making such a reference shall be laid down by the Member States.2.By way of derogation from paragraph 1, the Federal Republic of Germany and the Republic of Austria shall be authorised to bring into force the measures necessary to comply with this Directive by 1 January 2003 at the latest for goods imported by travellers entering German or Austrian territory by a land frontier linking Germany or Austria to countries other than Member States and the EFTA members or, where applicable, by means of coastal navigation coming from the said countries.However, those Member States shall apply an allowance of not less than ECU 100 from 1 January 1999 to imports by the travellers referred to in the preceding subparagraph. They shall jointly increase that amount gradually, with a view to applying the limit in force in the Community to the said imports by 1 January 2003 at the latest.3.Member States shall communicate to the Commission the text of the provisions of domestic law which they adopt in the field covered by this Directive.Article 4This Directive shall enter into force on the day of its publication in the Official Journal of the European Communities.Article 5This Directive is addressed to the Member States.null